A Critique on Subjective Element of the Civil Liability on Certified Public Accountant Regulated by Securities and Exchange ActScienter v.s. Negligence
碩士 === 東吳大學 === 法律學系 === 101 === Certified public accountants（CPA）play the role of a gatekeeper in the capital market. What is the subjective element applicable to a gatekeeper when he/she shall bear the civil liability under the Securities and Exchange Act? Over the years, regulators, companies, a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/41665767497880623341 |